Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 51 - Income Taxes > Subchapter 3 - Exemptions and Reduced Tax Rates > § 26-51-310 - Foreign income exclusion.

§ 26-51-310 - Foreign income exclusion.

26-51-310. Foreign income exclusion.

Sections 911 and 912 of the Internal Revenue Code of 1986, as in effect on January 1, 2007, 26 U.S.C. 911 regarding citizens or residents of the United States living abroad, and 26 U.S.C. 912 regarding certain allowances for citizens or residents of the United States living abroad, are adopted for the purpose of computing Arkansas income tax liability.